Amendment of section 2

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..... '(ca) "Assessing Officer" means the Assistant Commissioner or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section (1) or sub-section (2) of section 120 or any other provision of the Income-tax Act which apply for the purposes of Wealth-tax under section 8 of this Act, and also the Deputy Commissioner who is directed .....

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..... use (s), the following clause shall be substituted, namely :- '(s) the expressions "Chief Commissioner", "Director General", "Commissioner", "Commissioner (Appeals)", "Director", "Deputy Commissioner", "Deputy Commissioner (Appeals)", "Assis- tant Commissioner", "Income-tax Officer", "Inspector of Income- tax" and "Tax Recovery Officer" shall have the meanings respectively assigned to them u .....

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